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Income Tax - Highlights / Catch Notes

Home Highlights April 2013 Year 2013 This

Exemption under section10A - computation of five consecutive ...


Court Rules in Favor of Revenue: Section 10A Exemption Amendment Not Retrospective, Applies to Five Consecutive Years Calculation.

April 11, 2013

Case Laws     Income Tax     HC

Exemption under section10A - computation of five consecutive years - amendment to section 10A(3) - the amendment is not retrospective in nature - Decided in favor of revenue. - HC

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